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Jurnal Riset Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 210 Documents
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Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah (Studi Kasus Pada PT Perkebunan Nusantara VII Lampung Tengah) Tri Herlinda; Natasya Adelia putri; Nasrul Kahfi
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1249

Abstract

The purpose of this study is to evaluate how a company identifies, recognizes, measures, presents, and discloses in its financial statements the environmental accounting aspects related to waste treatment costs. This research uses a descriptive approach and document analysis to explore the role of environmental accounting on waste management through the collection and evaluation of related documents. The researcher's findings are the application of accounting to the environment of PT Perkebunan Nusantara VII Bekri Lampung Central Unit records the transaction as an expense if it is used for the company's operational activities. Environmental Accounting Applied to Waste Management at PT Perkebunan Nusantara VII Bekri Central Lampung Unit using the checklist method and has 100% means it meets the standards.
Peran Teori Akuntansi Terhadap Sistem Pelaporan Keuangan Pada PT. Ramayana Lestari Sentosa Putri Permata Sari; Tri Herlinda; Liana Liana
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1251

Abstract

This article discusses the role of accounting theory in the financial reporting system in company PT. Ramayana Lestari Sentosa. Accounting theory has an important role in development of accounting and financial reporting systems in companies. This research using qualitative descriptive methods of secondary data at PT. Ramayana Lestari Sentosa. The results of this research indicate that the company has implemented accounting theory in its financial reporting system. However, there are several challenges and obstacles faced in the implementation of the accounting system, such as changes in regulations, limited human resources, use of technology, limited time and costs, and experiencing difficulties in processing data. By Therefore, companies must pay attention to these factors in developing the system better and integrated accounting. It is hoped that this article will provide insight and understanding a better understanding of the role of accounting theory in the development of accounting and reporting systems finances in the company.
Pengaruh Harga Transfer, Struktur Modal, Dan Kesulitan Keuangan Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Moderasi Anissa Pujiwaty; Nera Marinda Machdar
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1263

Abstract

Taxes are payments to the state that must be paid by individuals or entities for public purposes. Taxes are seen by the state as one of the main sources of income, but are seen by companies as costs that can reduce net profits. Tax avoidance is an action taken by a taxpayer to avoid or reduce the payment of tax that should be owed by using ambiguities or gray areas in tax law to reduce the total tax that must be paid. This research uses quantitative descriptive statistical analysis. The research results show that transfer prices, capital structure, and financial difficulties have a positive impact on tax avoidance practices. However, company size reduces the impact of transfer prices, capital structure, and financial difficulties on tax avoidance practices.
Pengaruh Beban Iklan, Harga Transfer Dan Volatilitas Harga Saham Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Alisya Athalia; Nera Marinda Machdar
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1265

Abstract

Tax aggressiveness is an effort to reduce tax burdens, whether through legal or illegal means. This research investigates the relationship between Advertising Expenses, Transfer Pricing, Stock Price Volatility on Tax Aggressiveness with Company Size as a Moderating Variable. The study employs descriptive statistical analysis with a quantitative approach. The findings indicate that Advertising Expenses negatively influence Tax Aggressiveness, while Transfer Pricing and Stock Price Volatility have a positive impact on Tax Aggressiveness. Additionally, Company Size strengthens the influence of Transfer Pricing on Tax Aggressiveness. Company Size weakens the impact of Advertising Expenses and Stock Price Volatility on Tax Aggressiveness
Analisis Penerapan Akuntansi Biaya Lingkungan Pada PT Sinar Sostro Syalwa Naira Eka Putri; Rizki Aisyah Marpaung
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1305

Abstract

Environmental Accounting is an accounting science that has the function of identifying and presenting costs incurred for environmental management purposes. This research aims to determine the application of Environmental Cost Accounting in companies, in terms of identifying and presenting Environmental Costs in companies. This research was conducted at PT. Sinar Sostro. This research is qualitative research that is available, namely information data on PT Sinar Sostro's environmental accounting treatment. The result of this research is that the application of Environmental Cost Accounting in companies in terms of presenting and identifying Environmental Costs has been adjusted to existing Financial Accounting Standards.
Analisis Optimalisasi Pemanfaatan Aset Daerah (Tanah) Untuk Meningkatkan PAD di Kabupaten Sampang Melly Nur Qurani; Maulidah Narastri
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1319

Abstract

The aim of this research is to find out and analyze the implementation of Optimizing the Utilization of Fixed Assets (Land) and to find out the supporting and inhibiting factors in its implementation. This research was carried out at the Sampang Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD) using descriptive qualitative research methods. Research data sources were obtained from primary data and secondary data. Data collection techniques are carried out by conducting observations, interviews and documentation. The results of this research indicate that the implementation of management and utilization carried out by the BPPKAD of Sampang Regency is not yet optimal, this is because there are still many regional assets in the form of government-owned land that do not yet have legal ownership and there is still no grouping of assets that have potential and those that do not have the potential to be utilized so that The land cannot be utilized properly in the form of rental.
Pengaruh Fraud Pentagon dan Asimetri Informasi terhadap Fraudulent Financial Statement dengan Kualitas Laba Sebagai Pemoderasi Muhammad Taufiq Arrahman; Nera Marinda Machdar
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1322

Abstract

This study aims to examine the influence of pentagon fraud and information asymmetry on fraudulent financial statement with earnings quality as a moderating variable. This study uses a literature review method. The theories underlying this study are agency theory and positive accounting theory. The results of the study show that the factors that influence fraudulent financial statements are pressure, opportunity, rationalization, competence, arrogance, and information asymmetry. Earnings quality can strengthen or weaken the influence of these factors. This study was conducted to enable subsequent researchers to gain a deep understanding of the theories and research results that are relevant to their research topic.
Penerapan Akuntansi Lingkungan Dalam Hal Pengelolaan Limbah Produksi Pada Perusahaan Pengalengan Ikan Tuna PT. Aneka Tuna Indonesia Roni Setiawan; Raihan Aditya Perkasa; Zacky Maulana
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1329

Abstract

The purpose of this study is to investigate how the application of environmental accounting in terms of to manage production waste in fish canning companies PT. Aneka Tuna Indonesia. This study is qualitative research. This study uses primary data. Primary data were collected by interview. The results of this study are PT. Aneka Tuna Indonesia has identified, recognized, and measured environmental costs but the company has not made explicit and separate disclosure of environmental cost reports. Stages of treatment of environmental costs are treated as components of production costs, namely direct material costs, direct wage costs, and overhead costs.
Pengaruh Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Roni Setiawan; Raihan Aditya Perkasa; Zacky Maulana
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1330

Abstract

The purpose of this research is to determine the impact of the implementation of Government Accounting Standards (SAP), Human Resource Capability (HRM), and Internal Control System (ICS) on the quality of government financial reporting. The research method involves a systematic literature review. The strategy for selecting journal articles related to the quality of government financial reporting is influenced by factors such as government accounting standards, internal government control systems, and human resource capabilities. Financial reports serve as a form of accountability for the management of national/regional finances within a specific time frame. The focus or objective of financial reports is to provide quality information that is useful to its users.
Pengaruh Etika Profesi Terhadap Kualitas Audit (Literature Review Audit) Nabilla Farrely Rachmaputri; Azizah Rahmi; Pingki Rosalia; Trinandari Prasetya Nugrahanti
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1337

Abstract

There are still audit results of poor quality which can be seen from previous financial cases involving public accountants. This article reviews the factors that influence Audit Quality, namely Professional Ethics. A study of auditing literature. The aim of this article is to build a hypothesis of the influence between variables for use in further research. The results of this literature review article are that professional ethics influences audit quality.

Page 9 of 21 | Total Record : 210

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